March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 245 : Set off of refunds against tax remaining payable245. Where under any of the provisions of this Act, a refund is found to be […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 244A : Interest on refunds244A. (1) Where refund of any amount becomes due to the assessee under this Act, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 244 : Interest on refund where no claim is needed90244. (1) Where a refund is due to the assessee in pursuance of an order […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 243 : Interest on delayed refunds243. (1) If the Assessing Officer does not grant the refund,— (a) in any case […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 242 : Correctness of assessment not to be questioned242. In a claim under this Chapter, it shall not be open to the assessee […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 241A : [Withholding of refund in certain cases241A. For every assessment year commencing on or after the 1st day of April, 2017, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 241 : Power to withhold refund in certain cases241. [Omitted by the Finance Act, 2001, w.e.f. 1-6-2001.]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 240 : Refund on appeal, etc240. Where, as a result of any order passed in appeal or other proceeding under […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 239 : Form of claim for refund and limitation239. 87(1) Every claim for refund under this Chapter shall be made in the prescribed […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 238 : Person entitled to claim refund in certain special cases238. (1) Where the income of one person is included under any provision of this […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIX - Refunds Income-tax Act 1961Section – 237 : Refunds237. If any person satisfies the Assessing Officer that the amount of tax paid by […]